Deutsche Geschichte: Tonkunst, Bildende Kunst, Dichtung, Weltanschauung

Tonkunst, Bildende Kunst, Dichtung, Weltanschauung (E,1.1902)

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Multivolume work

Identifikator:: 1892063557

Document type:: Multivolume work

Author:: Lamprecht, Karl http://d-nb.info/gnd/118569015

Title:: Deutsche Geschichte

Place of publication:: Berlin

Publisher:: Gaertner

Year of publication:: 1891-

Collection:: Economics Books

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Volume

Identifikator:: 1892073803

URN:: urn:nbn:de:zbw-retromon-236597

Document type:: Volume

Author:: Lamprecht, Karl http://d-nb.info/gnd/118569015

Title:: Tonkunst, Bildende Kunst, Dichtung, Weltanschauung

Volume count:: E,1.1902

Place of publication:: Berlin

Publisher:: Gaertner

Year of publication:: 1902

Scope:: XXI, 471 Seiten

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Multivolume work

Structure type:: Chapter

Title:: Dichtung

Collection:: Economics Books

716 THE FEDERATIONS AND THE UNION [PART IV an Act of Quebec (38 Vict. ¢. 47) was disallowed. Quarantine has also been protected by disallowance of an Act of Mani- toba (53 Viet. c. 31) from provincial interference. Collision regulations are laid down by Canadian law, which follows, but not absolutely, English legislation. (uw) Provincial Taxation The question of provincial taxation, which was mentioned above under Trade and Commerce, was considered also in The Brewers’ and Maltsters’ Association of Ontario v. The Attorney-General for Ontario ® when a licence fee for brewers, distillers, and others to sell in the province was held valid, and in the case of Dow v. Black ® the purposes of the taxation were asserted to cover all provincial purposes, not only provincial as distinct from municipal, as has been suggested. Apparently, therefore, the power given in s. 92 (9) is not one of indirect taxation, but was merely included to render the mode of raising revenue indisputably legal. It is natural that the provinces should be confined to direct taxation : ss. 121 and 122 remove clearly Customs and Excise from their purview. But whether under subsection 16 they have powers of indirect taxation is a vexed question, to which Mr. Lefroy * tends to give an affirmative answer; if so, possibly they have such powers under other: subsections, e.g. 14, but the matter is doubtful, and the Manitoba Court has negatived the power under subsection 14.5 It is clear, however, that under the power of direct taxation there is no rule in favour of uniformity ¢ as demanded by the United States Constitution and apparently by the Constitution of the Commonwealth (s. 51 (ii)). Nor can the class of licences in respect of which fees can be charged be limited.” t The * Cuba’ v. McMillan, (1891) 26 8. C. R. 651, a decision which seems bo be invalid as the Canadian law is repugnant to the Imperial Merchant Shipping Act, 1894. * [18971 A. C. 231. * (1875) 6 P. C. 272. * Op. cit., pp. 730-40. where all the dicta then available are collected. * Dulmage v. Douglas. 4 M. R. 495. overruling Dubuc J.. 3 M. R. 562. } Lefroy, p. 720, note. ! Cf.[1897] A. C. 231 ; Lefroy, p. 725, note 3. Contra, Reg. v. Mee Wah. (1886) 3 B. C. 403.

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